Withholding Tax是什么意思

网络释义

用法例句

The regulations of deduction at source authorize the Administration of Taxation to claim on withholding agents.

源泉扣缴制度赋予了税务机关要求纳税人所得支付人的代扣代缴义务,但义务的履行总会存在瑕疵的可能,为了维护国家税收管辖权,《企业所得税法》授予税务机关追缴税款的权力。

To establish the reversion responsibility of withholding agents is the other angle to safeguard taxpayers’ rig.

为确保税收收入的取得 ,国家在征收个人所得税时注重运用他人责任的理论 ,即通过扩大纳税义务承担主体的范围以有效抑制偷税行为的发生 ,因此 ,在纳税人以外衍生出扣缴义务人这一主体。

Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.

而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。